单选题 An analyst does research about the treasury stock method and gathers the following information about a company for 2011:
·Net income is $1360000
·Dividends paid on stocks is $80000
·Average number of shares outstanding is 400000
·Number of options outstanding is 15000
·Average price of common stocks during the year is $25
·Exercise price of option is $15
There are no other potentially diluted securities outstanding. The company's diluted earnings per share in 2011 using the treasury stock method under U. S. GAAP is closest to:
A. $3.28
B. $3.33
C. $3.35

【正确答案】 C
【答案解析】[解析] 先用库藏股法算出期权稀释的股份数量:
[(stock price-option exercise price)/stock price]×N=[($25-$15)/$25]×15000=6000。
然后,计算diluted EPS=$1360000/(400000+6000)=$3.350